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An individual operating a taxi service has requested clarification on how to tax a subsidy received to maintain their business during COVID-19. The Directorate General for Taxes (DGT) has ruled that the aid constitutes income from economic activities and must be recognised according to its purpose and the specific accounting method applied.
Cuestión planteada Tributación en el IRPF de la mencionada subvención.
La subvención recibida para compensar gastos o pérdida de ingresos se califica como rendimiento de actividades económicas. Al ser una subvención corriente, debe imputarse en el periodo en que se reconozca la resolución concesionaria definitiva. Si se aplica el criterio de estimación objetiva, la subvención incrementará el rendimiento neto de módulos. En caso de optar por el criterio de cobros y pagos, se imputará en el periodo en que se produzca el cobro.
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